Yes, but not freely. In Mauritius, a foreigner cannot buy just any property as in a completely open market: the purchase must fall within a specific legal framework or require specific authorization.dha.govmu.org)
In 2026, the practical answer depends primarily on the type of property and the chosen scheme: PDS, IRS/RES, Smart City, G+2, or, in some cases, a purchase reserved for a non-resident citizen. The thresholds, residency requirements, and taxation vary from one scheme to another. (edbmauritius.org)
What Mauritian law says
The basic text remains Mauritian law on the restriction of property ownership by non-citizens, which provides for authorizations, exceptions and penalties in the event of non-compliant purchases. It also regulates the acquisition of shares in companies that own real estate, long-term leases and certain transactions for professional use.
“A non-citizen who wishes to hold, purchase or otherwise acquire a property has to make a written application.”
The logic is simple: if you are not a Mauritian citizen, the transaction must be properly authorized and documented. If the purchase violates the law, the property may be repossessed by the competent authority and then sold according to the established procedure.
Exceptions exist, but they are limited: inheritance, the effect of marriage in certain cases, short-term rentals, or investment in shares of companies that do not own real estate. For business purchases, the process involves the EDB (European Banking Commission) and ministerial approval.
What goods can a foreigner buy in Mauritius?
The EDB's official real estate page reminds us that non-citizens access the market through well-defined schemes, not through general freedom of purchase. The main residential frameworks are the PDS (Property Development Scheme), existing IRS/RES (Integrated Social Housing Scheme) projects, the Smart City Scheme, and G+2 (two-story) apartments. (edbmauritius.org)
Summary table of the main schemes open to non-citizens
| Route / regimen | What is possible | Key threshold or condition | Residence |
|---|---|---|---|
| PDS | Villas and residential properties in an approved PDS project. | Investment of at least USD 375,000. | A residence permit may be granted to the buyer, and will remain in effect as long as the property is held. (edbmauritius.org) |
| IRS / RES | Residential properties in existing IRS/RES projects. | A threshold of USD 375,000 is required for access to the residence. | Residency can be requested according to the rules of the scheme. (edbmauritius.org) |
| Smart City | Residential units in a certified Smart City project. | Purchase from a company holding the SCS certificate. | Purchase permitted by law; residence depends on the scheme and the file. |
| G+2 | Apartment in a building with at least 2 floors above the ground floor. | Minimum price of MUR 6 million. | The property may qualify for a residence permit. |
| Professional use | Building, real estate rights or part of a building for business. | Authorisation from the EDB, after approval by the minister. | No automatic residency. |
| Non-citizen resident | Only one residential property, excluding excluded properties. | Minimum price of USD 500,000; exclusions for public land and certain vacant lots. | A separate pathway, reserved for a non-citizen already residing within the meaning of the Immigration Act 2022. |
Key points to remember: The law also mentions the Invest Hotel Scheme for certain properties intended for hotel use, but the core of the foreign market remains the schemes mentioned above.
Vacant land, villa or apartment: what is actually possible
In practice, a foreigner cannot freely purchase a standard plot of land on the regular market. Opportunities are mainly limited to service plots in certain approved projects, or to specific residential properties regulated by law.
- A typical vacant plot of land is not freely accessible to non-citizens on the ordinary market.
- A service plot of land may be considered in certain approved projects, particularly in Smart City or PDS.
- A villa or a residential unit remains the most frequent option in PDS, IRS/RES or Smart City schemes.
- A G+2 apartment is permitted if it meets the legal threshold and the approval procedure.
The most important distinction concerns the non-resident citizen option: it allows for residential property, but not just any land. Specifically, the text excludes public land, vacant land exceeding a certain size, and large standalone plots.
To compare options and prepare your budget, you can also rely on Expat Mauritius practical guides. This helps to link the legal regime to the type of property, the neighborhood, and the life project.
Residency and taxation in 2026
For the PDS, the official EDB guidelines state that a purchase of at least USD 375,000 qualifies for a residence permit, and that the permit remains valid as long as the property is owned. The PDS 2024 guidelines also specify that the application can cover dependents according to the established procedure. (edbmauritius.org)
For apartments in G+2, the EDB note on apartment purchases reiterates a threshold of MUR 6 million and confirms that a non-citizen, with or without an occupancy permit, can apply for purchase and then, if the conditions are met, for residency. (edbmauritius.org)
From a tax perspective, the’budget annex 2025-2026 It stipulates that, as of July 1, 2026, the land transfer tax and registration duty on certain residential acquisitions by non-citizens will increase to 10 %. This cost must therefore be factored into the overall budget, especially if the transaction is finalized in 2026.
In addition, payment rules were amended in 2024 for certain purchases under EDB schemes; these must be checked on a project-by-project basis before booking. (edbmauritius.org)
How to secure your purchase step by step
Before signing, a procedural point is essential: the tax regime, the property status, and the consistency of the application must be verified. Applications follow the established legal process, and for several recent transactions, the EDB's PAMS platform also facilitates online filing.
- Confirm that the project is approved and that the corresponding certificate exists.
- Check the property category: villa, apartment, service land, property for professional use or eligible residence.
- Gather the documents requested by the administration, including the site plan, the evaluation report and proof of the origin of the funds.
- Calculate the purchase threshold and taxes before booking to avoid any unpleasant surprises at the time of signing.mauritiusassembly.govmu.org)
- If the goal is residency, verify from the outset that the property actually grants this right. (edbmauritius.org)
In practice, the most frequent mistake is to confuse easily bought And residential property eligible for residence. However, in Mauritius, these two concepts do not always overlap. (edbmauritius.org)
FAQ
Can a foreigner buy real estate in Mauritius without going through an approved program?
Generally, no. A non-citizen must obtain written authorization or use a scheme approved by the Mauritian authorities. Exceptions exist, but they are limited: inheritance, the effect of marriage in certain cases, some shareholdings, and a few specific leases. For a standard purchase outside of this scheme, assume that formal authorization is required.
What is the minimum purchase amount for a foreigner to acquire an apartment in Mauritius under an approved scheme?
The threshold depends on the scheme. For a G+2 apartment, the minimum is MUR 6 million. For the PDS, IRS, and RES schemes, the commonly accepted residency threshold is USD 375,000. It is therefore important to distinguish between the simple right to purchase and the right to residency, as the amounts and legal effects are not the same.
What conditions must be met to obtain a residence permit linked to property purchase in Mauritius in 2026?
You must purchase an eligible property under an authorized scheme, then meet the corresponding threshold and retain ownership. In the PDS scheme, the threshold is USD 375,000; in the G+2 scheme, it is MUR 6 million. Depending on the scheme, the application may also include certain dependents, and the permit's validity depends on maintaining ownership. (edbmauritius.org)
Can foreigners buy bare land or only apartments in authorized projects in Mauritius?
Undeveloped land is not freely accessible to non-citizens. However, certain service plots can be purchased within approved projects, particularly in Smart Cities or Urban Development Zones (PDS). The non-resident non-citizen regime also includes strict limitations, excluding certain types of land and restricting residential acquisitions to a single property. In practice, apartments and villas remain the easiest forms of property to secure.
What real estate programs are approved by the EDB for purchase by non-citizens?
The main programs to be aware of are the PDS, existing IRS/RES projects, the Smart City Scheme, and G+2. The law also provides for purchases for professional use with EDB authorization, as well as certain assets linked to the Invest Hotel Scheme. Taxation, purchase thresholds, and residency requirements then vary depending on the chosen scheme, hence the importance of a well-structured preliminary analysis.
And now ?
If you are considering buying property in Mauritius, start by identifying the tax regime that best suits your profile, then compare prices, residency options, and taxation. You can begin by the Expat Mauritius homepage, browse practical guides or consult legal notices to better understand the site's framework.
